Evaluating the integrated reporting journey : insights, gaps and agendas for future research. / Rinaldi, Leonardo; Unerman, Jeffrey; de Villiers, Charl.

In: Accounting, Auditing and Accountability Journal, Vol. 31, No. 5, 18.06.2018, p. 1294-1318.

Research output: Contribution to journalArticlepeer-review

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Evaluating the integrated reporting journey : insights, gaps and agendas for future research. / Rinaldi, Leonardo; Unerman, Jeffrey; de Villiers, Charl.

In: Accounting, Auditing and Accountability Journal, Vol. 31, No. 5, 18.06.2018, p. 1294-1318.

Research output: Contribution to journalArticlepeer-review

Harvard

Rinaldi, L, Unerman, J & de Villiers, C 2018, 'Evaluating the integrated reporting journey: insights, gaps and agendas for future research', Accounting, Auditing and Accountability Journal, vol. 31, no. 5, pp. 1294-1318. https://doi.org/10.1108/AAAJ-04-2018-3446

APA

Vancouver

Author

Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. / Evaluating the integrated reporting journey : insights, gaps and agendas for future research. In: Accounting, Auditing and Accountability Journal. 2018 ; Vol. 31, No. 5. pp. 1294-1318.

BibTeX

@article{b830d3ccd408457089c29f0b889150a1,
title = "Evaluating the integrated reporting journey: insights, gaps and agendas for future research",
abstract = "PurposeThe aim of the paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting idea since the IIRC{\textquoteright}s Discussion Paper was published in late 2011. It provides insights into the phases of the integrated reporting journey as investigated by accounting researchers, identifies important gaps in the literature, and sketches an agenda for future research.Design/methodology/approachThe paper develops a theoretically informed analysis of published integrated reporting research articles using the Idea Journey theoretical framework. The paper draws upon academic analysis and insights published in 65 integrated reporting related articles across 83 accounting journals listed in the Scopus database. FindingsA key insight of the paper is that the academic literature has not yet covered all stages of the integrated reporting idea journey. The highest proportion of articles provide insights in the generation and production phases of this journey, while there is relatively little research into the impact phase of the integrated reporting idea. Furthermore, the locus of research covered by the current integrated reporting literature is situated at macro- and meso-levels. This reveals opportunities for future research to explore, at a more detailed level, interactions between single individuals or small groups in implementing or understanding the integrated reporting idea.Research limitations/implicationsThis paper focuses on the idea journey of the IIRC{\textquoteright}s version of IR. It identifies gaps regarding the stages of the integrated reporting idea journey that have not been covered by the extant academic literature and suggests some research areas that need to be addressed to help inform improvements in policy and practice. A key limitation is that it draws on a single communication channel, namely academic articles published in accounting journals, but it provides opportunities for considerable further developments. Originality/valueThe paper extends integrated reporting research by reconciling insights from an understandably fragmented emerging literature. It provides a multi-dimensional perspective on integrated reporting, highlighting the dynamics and interrelationships in the literature. It also helps inform improvements in research, policy and practice by identifying gaps regarding the stages of the integrated reporting idea journey that have not been covered by the extant academic literature. Lastly, the paper builds on the work of innovation and creativity scholars showing how the idea journey framework can be used to shape and add coherence to accounting research.",
author = "Leonardo Rinaldi and Jeffrey Unerman and {de Villiers}, Charl",
year = "2018",
month = jun,
day = "18",
doi = "10.1108/AAAJ-04-2018-3446",
language = "English",
volume = "31",
pages = "1294--1318",
journal = "Accounting, Auditing and Accountability Journal",
issn = "0951-3574",
publisher = "Emerald Group Publishing Ltd.",
number = "5",

}

RIS

TY - JOUR

T1 - Evaluating the integrated reporting journey

T2 - insights, gaps and agendas for future research

AU - Rinaldi, Leonardo

AU - Unerman, Jeffrey

AU - de Villiers, Charl

PY - 2018/6/18

Y1 - 2018/6/18

N2 - PurposeThe aim of the paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting idea since the IIRC’s Discussion Paper was published in late 2011. It provides insights into the phases of the integrated reporting journey as investigated by accounting researchers, identifies important gaps in the literature, and sketches an agenda for future research.Design/methodology/approachThe paper develops a theoretically informed analysis of published integrated reporting research articles using the Idea Journey theoretical framework. The paper draws upon academic analysis and insights published in 65 integrated reporting related articles across 83 accounting journals listed in the Scopus database. FindingsA key insight of the paper is that the academic literature has not yet covered all stages of the integrated reporting idea journey. The highest proportion of articles provide insights in the generation and production phases of this journey, while there is relatively little research into the impact phase of the integrated reporting idea. Furthermore, the locus of research covered by the current integrated reporting literature is situated at macro- and meso-levels. This reveals opportunities for future research to explore, at a more detailed level, interactions between single individuals or small groups in implementing or understanding the integrated reporting idea.Research limitations/implicationsThis paper focuses on the idea journey of the IIRC’s version of IR. It identifies gaps regarding the stages of the integrated reporting idea journey that have not been covered by the extant academic literature and suggests some research areas that need to be addressed to help inform improvements in policy and practice. A key limitation is that it draws on a single communication channel, namely academic articles published in accounting journals, but it provides opportunities for considerable further developments. Originality/valueThe paper extends integrated reporting research by reconciling insights from an understandably fragmented emerging literature. It provides a multi-dimensional perspective on integrated reporting, highlighting the dynamics and interrelationships in the literature. It also helps inform improvements in research, policy and practice by identifying gaps regarding the stages of the integrated reporting idea journey that have not been covered by the extant academic literature. Lastly, the paper builds on the work of innovation and creativity scholars showing how the idea journey framework can be used to shape and add coherence to accounting research.

AB - PurposeThe aim of the paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting idea since the IIRC’s Discussion Paper was published in late 2011. It provides insights into the phases of the integrated reporting journey as investigated by accounting researchers, identifies important gaps in the literature, and sketches an agenda for future research.Design/methodology/approachThe paper develops a theoretically informed analysis of published integrated reporting research articles using the Idea Journey theoretical framework. The paper draws upon academic analysis and insights published in 65 integrated reporting related articles across 83 accounting journals listed in the Scopus database. FindingsA key insight of the paper is that the academic literature has not yet covered all stages of the integrated reporting idea journey. The highest proportion of articles provide insights in the generation and production phases of this journey, while there is relatively little research into the impact phase of the integrated reporting idea. Furthermore, the locus of research covered by the current integrated reporting literature is situated at macro- and meso-levels. This reveals opportunities for future research to explore, at a more detailed level, interactions between single individuals or small groups in implementing or understanding the integrated reporting idea.Research limitations/implicationsThis paper focuses on the idea journey of the IIRC’s version of IR. It identifies gaps regarding the stages of the integrated reporting idea journey that have not been covered by the extant academic literature and suggests some research areas that need to be addressed to help inform improvements in policy and practice. A key limitation is that it draws on a single communication channel, namely academic articles published in accounting journals, but it provides opportunities for considerable further developments. Originality/valueThe paper extends integrated reporting research by reconciling insights from an understandably fragmented emerging literature. It provides a multi-dimensional perspective on integrated reporting, highlighting the dynamics and interrelationships in the literature. It also helps inform improvements in research, policy and practice by identifying gaps regarding the stages of the integrated reporting idea journey that have not been covered by the extant academic literature. Lastly, the paper builds on the work of innovation and creativity scholars showing how the idea journey framework can be used to shape and add coherence to accounting research.

U2 - 10.1108/AAAJ-04-2018-3446

DO - 10.1108/AAAJ-04-2018-3446

M3 - Article

VL - 31

SP - 1294

EP - 1318

JO - Accounting, Auditing and Accountability Journal

JF - Accounting, Auditing and Accountability Journal

SN - 0951-3574

IS - 5

ER -